SEC Comment Letter 0000000000-25-002940 to PicoCELA Inc. (PCLA)
PicoCELA Inc.
Date: March 18, 2025 · CIK: 0002018462 · Accession: 0000000000-25-002940
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-285764
Letter
Re: PicoCELA Inc. Registration Statement on Form F-1 Filed March 13, 2025 File No. 333-285764 Dear Hiroshi Furukawa:
March 18, 2025
Hiroshi Furukawa Chief Executive Officer PicoCELA Inc. 2-34-5 Ningyocho, SANOS Building, Nihonbashi Chuo-ku, Tokyo 103-0013 Japan
This is to advise you that we have not reviewed and will not review your registration statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Eranga Dias at 202-551-8107 with any questions.
Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> March 18, 2025 Hiroshi Furukawa Chief Executive Officer PicoCELA Inc. 2-34-5 Ningyocho, SANOS Building, Nihonbashi Chuo-ku, Tokyo 103-0013 Japan Re: PicoCELA Inc. Registration Statement on Form F-1 Filed March 13, 2025 File No. 333-285764 Dear Hiroshi Furukawa: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Eranga Dias at 202-551-8107 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing </TEXT> </DOCUMENT>